IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.10484 of 2025 DATED: 18.12.2025 Between:

M/s Sri Rajarajeshwara Swamy Devasthanam ... Petitioner AND The Commissioner of Central Tax, Central Excise & Service Tax, Medchal Commissionerate, Medchal GST Bhavan, # 11-4-649/B, Laddikapool, Hyderabad & another ... Respondents

ORDER:

Heard Mr. P.Rama Sharana Sharma, learned counsel appearing for the petitioner through video conference and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for the respondents.

2. Petitioner has approached this Court as its application for exemption from pre-deposit under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) as a pre-condition for filing the appeal has been rejected by the impugned order dated 27.02.2025.

3. Learned counsel for the petitioner has also taken a plea that the petitioner is a Temple which is not in a position to make the pre-deposit. Apart from that, a plea has also been taken that on the same ch